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Baggage_Amendment_Rules_2016

Section / Rule Number Content


33. Deduction of tax at source. section 24
34. Liability to pay tax and other dues. sections 9, 14 and 60
35. Manner of payment of tax and other dues. section 60
36. Maintenance of daily collection register. section 60
37. Maintenance of demand and collection register. section 60
38. Reconciliation of Payment. section 60
39. Service of notice for payment of tax. section 22
40. Computation of output tax, purchase tax, input tax and tax due. sections 3 and 8
41. Refund. section 20
42. Approval of refund. section 20(6)
43. Refund adjustment order. section 20(7)
44. Order sanctioning interest on Delayed refunds. section 20(11)
45. Entries of particulars of refunds. section 20

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